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Most parts are GST exempt. However! The Australian Tax Office has interpreted the GST legislation for mobility scooter spare parts the following way.
Chapter 3 The exemptions Part 3-1 Division 38 Subdivision 38B 38-45 Medical aids and appliances (1)
"A supply is GST free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing the supply of which would be GST free." Somehow, this means that the original designer of the spare part must in their original thoughts have intended the spare part for use as a spare part in the GST exempt item. And so, standard production or off the shelf spare parts that are used in the GST exempt item are not tax exempt even though they are a spare part for the GST exempt item. Items such as batteries, bearings, bolts, connectors, tyres, tubes and switches, which by their specification are intended as a spare part for the mobility scooter but were not originally designed as a spare part for a mobility scooter, are taxable. Such spare parts may have another use in another product and will attract the goods and services tax at the rate of 10%.
Persons who believe this is an unreasonable interpretation of the legislation should take the matter up with their local Federal MP and not our staff. Scooter City must charge GST on all items deemed not to be tax exempt. We regret any inconvenience or hardship this may cause.